[1709] Mor 466
Subject_1 ANNAT.
Date: Representatives of Sheils
v.
The Town of St Andrews
8 February 1709
Case No.No 10.
All stipendiary ministers are comprehended under the aft of Parliament, whether they be paid out of tithes or otherwise.
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John Sheils, brother and executor to Mr Alexander Sheils, minister at St Andrews, who died in our colony of Darien, in 1700, pursues the Earl of Crawford, as provost, and the other magistrates of that town, for payment of the annat due for the half year after his incumbency, by the act of Parliament 1672, regulating the periods of its falling due.—Alleged, This gratuity introduced by law in favours of ministers, relicts, and children, left commonly poor, has only place where the stipend is payable out of the teinds, but in burghs royal, they
are either paid by contribution, or out of their common good, the burgh affording no tiends; and so has Carpzovius decided, cap. 8. de decimis, that annats are debita fructuum only; and it is known, that the ministers of Edinburgh, and many other burghs royal, have no annats, neither did mensal kirks pay any; and by the same rules St Andrews must be free.—Answered, The act is general, and does not except burghs more than others; and ubi lex non distinguit nec nos. And though Edinburgh and other towns have not paid any such acknowledgment to their ministers, yet they redeem it by giving some equivalent for it, and prudently waved its being brought to a trial. And it is known, that royal burghs having a land ward parish annexed to them, have ever been in use to pay the annat; and though there grows no corns within burghs to be teindable, yet there is in most of them mortifications of teinds to help their stipends.——The Lords, by a plurality, found all stipendiary ministers included in the act, whether paid by money or victual, and therefore found annat due here. *** The same case is thus stated by Forbes: In the action at the instance of John shiels against the magistrates of St Andrews, The Lords found, That annat was due to the pursuer as nearest of kin to Mr Alexander Shiels, the defenders' late minister, albeit the defunct's stipend was not payable out of the tithes, but by contribution of the burgh, conform to an act of the town council; in respect the act of Parliament 1672, subjects all persons to the payment of annat, who are liable to pay stipend, without distinction of burghs royal; and the reason of the law, viz. Because ministers generally die poor, holds equally in stipendiary as in beneficed ministers.
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